CIT v. Kelvinator of India Ltd.

320 ITR 561Supreme Court of India2010#18 most cited

What is CIT v. Kelvinator of India Ltd. authority for?

An Assessing Officer cannot initiate reassessment proceedings under Section 147 of the Income Tax Act based on a mere change of opinion. Reassessment is permissible only when there is fresh tangible material leading to the belief of income escapement, not merely a review of existing facts.

1,673

judgments rely on this decision, according to BharatTax’s citation analysis of 367,368 Indian tax judgments — from 2010 to 2026.

Also referred to as

CIT v. Kelvinator of India Ltd. · Kelvinator of India · Section 147 · Section 148 · reassessment proceedings · mere change of opinion · fresh tangible material · escapement of income · reason to believe · validity of reassessment

Also reported as

187 Taxmann 3122 SCC 723187 Taxmann.com 312

Sections most often in play

Section 147Section 143(3)Section 148Section 142(1)Section 151Section 143(2)Section 68Section 139
Read the full judgment

Issues it is cited on

kelvinatorfresh tangible materialmere change of opinionfirst proviso to section 147material facts necessary for assessmentfull and true disclosurechange of opinionbeyond four yearslive linktangible materialescapement of incomereason to believe

Judgments citing CIT v. Kelvinator of India Ltd.

M.Palanisamy, Coimbatore vs. DCIT, Coimbatore

ITA 1044/CHNY/2011[2006-2007]Status: DisposedITAT Chennai28 Sept 2022AY 2006-2007

Bench: Shri Mahavir Singh & Shri Manoj Kumar Aggarwalassessment

Section 132Section 153A

…आयकर अपीलीय अिधकरण,‘बी’ "यायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी महावीर "संह, उपा"य" एवं "ी मनोज कुमार अ"वाल, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER Assessment ITA Nos. Appellant Respondent year 1582/CHNY/2010 2003-04 The ACIT, Central Circle -1, Shri M. Palanisamy, 1583/CHNY/2010 2004-05 Coimbatore 107-A, Sengupta Road, Ramnagar, 1185/CHNY/2011 2005-06 Coimbatore - 641 009. 1186/CHNY/2011 2006-07 The DCIT, 1187/CHNY/2011 2007-08 Central Circle -1, PAN: AFRPP 5948J Coimbatore 141/CHNY/2013 2008-09 142/CHNY/2013 20…

ACIT, Coimbatore vs. Sri M.Palanisamy, Coimbatore

ITA 1583/CHNY/2010[2004-05]Status: DisposedITAT Chennai28 Sept 2022AY 2004-05

Bench: Shri Mahavir Singh & Shri Manoj Kumar Aggarwalassessment

Section 132Section 153A

…आयकर अपीलीय अिधकरण,‘बी’ "यायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी महावीर "संह, उपा"य" एवं "ी मनोज कुमार अ"वाल, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER Assessment ITA Nos. Appellant Respondent year 1582/CHNY/2010 2003-04 The ACIT, Central Circle -1, Shri M. Palanisamy, 1583/CHNY/2010 2004-05 Coimbatore 107-A, Sengupta Road, Ramnagar, 1185/CHNY/2011 2005-06 Coimbatore - 641 009. 1186/CHNY/2011 2006-07 The DCIT, 1187/CHNY/2011 2007-08 Central Circle -1, PAN: AFRPP 5948J Coimbatore 141/CHNY/2013 2008-09 142/CHNY/2013 20…

ACIT, Coimbatore vs. Sri M.Palanisamy, Coimbatore

ITA 1582/CHNY/2010[2003-04]Status: DisposedITAT Chennai28 Sept 2022AY 2003-04

Bench: Shri Mahavir Singh & Shri Manoj Kumar Aggarwalassessment

Section 132Section 153A

…आयकर अपीलीय अिधकरण,‘बी’ "यायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी महावीर "संह, उपा"य" एवं "ी मनोज कुमार अ"वाल, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER Assessment ITA Nos. Appellant Respondent year 1582/CHNY/2010 2003-04 The ACIT, Central Circle -1, Shri M. Palanisamy, 1583/CHNY/2010 2004-05 Coimbatore 107-A, Sengupta Road, Ramnagar, 1185/CHNY/2011 2005-06 Coimbatore - 641 009. 1186/CHNY/2011 2006-07 The DCIT, 1187/CHNY/2011 2007-08 Central Circle -1, PAN: AFRPP 5948J Coimbatore 141/CHNY/2013 2008-09 142/CHNY/2013 20…

ACIT, Coimbatore vs. Shri A.Senthilkumar, Coimbatore

ITA 1452/CHNY/2010[2007-08]Status: DisposedITAT Chennai28 Sept 2022AY 2007-08

Bench: Shri Mahavir Singh & Shri Manoj Kumar Aggarwalassessment

Section 132Section 153A

…आयकर अपीलीय अिधकरण,‘बी’ "यायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी महावीर "संह, उपा"य" एवं "ी मनोज कुमार अ"वाल, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER Assessment ITA Nos. Appellant Respondent year 1582/CHNY/2010 2003-04 The ACIT, Central Circle -1, Shri M. Palanisamy, 1583/CHNY/2010 2004-05 Coimbatore 107-A, Sengupta Road, Ramnagar, 1185/CHNY/2011 2005-06 Coimbatore - 641 009. 1186/CHNY/2011 2006-07 The DCIT, 1187/CHNY/2011 2007-08 Central Circle -1, PAN: AFRPP 5948J Coimbatore 141/CHNY/2013 2008-09 142/CHNY/2013 20…

ACIT, Coimbatore vs. Shri A.Senthilkumar, Coimbatore

ITA 1451/CHNY/2010[2006-07]Status: DisposedITAT Chennai28 Sept 2022AY 2006-07

Bench: Shri Mahavir Singh & Shri Manoj Kumar Aggarwalassessment

Section 132Section 153A

…आयकर अपीलीय अिधकरण,‘बी’ "यायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी महावीर "संह, उपा"य" एवं "ी मनोज कुमार अ"वाल, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER Assessment ITA Nos. Appellant Respondent year 1582/CHNY/2010 2003-04 The ACIT, Central Circle -1, Shri M. Palanisamy, 1583/CHNY/2010 2004-05 Coimbatore 107-A, Sengupta Road, Ramnagar, 1185/CHNY/2011 2005-06 Coimbatore - 641 009. 1186/CHNY/2011 2006-07 The DCIT, 1187/CHNY/2011 2007-08 Central Circle -1, PAN: AFRPP 5948J Coimbatore 141/CHNY/2013 2008-09 142/CHNY/2013 20…

ACIT, Coimbatore vs. Shri A.Senthilkumar, Coimbatore

ITA 1450/CHNY/2010[2005-06]Status: DisposedITAT Chennai28 Sept 2022AY 2005-06

Bench: Shri Mahavir Singh & Shri Manoj Kumar Aggarwalassessment

Section 132Section 153A

…आयकर अपीलीय अिधकरण,‘बी’ "यायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी महावीर "संह, उपा"य" एवं "ी मनोज कुमार अ"वाल, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER Assessment ITA Nos. Appellant Respondent year 1582/CHNY/2010 2003-04 The ACIT, Central Circle -1, Shri M. Palanisamy, 1583/CHNY/2010 2004-05 Coimbatore 107-A, Sengupta Road, Ramnagar, 1185/CHNY/2011 2005-06 Coimbatore - 641 009. 1186/CHNY/2011 2006-07 The DCIT, 1187/CHNY/2011 2007-08 Central Circle -1, PAN: AFRPP 5948J Coimbatore 141/CHNY/2013 2008-09 142/CHNY/2013 20…

ACIT, Coimbatore vs. Shri A.Senthilkumar, Coimbatore

ITA 1449/CHNY/2010[2004-05]Status: DisposedITAT Chennai28 Sept 2022AY 2004-05

Bench: Shri Mahavir Singh & Shri Manoj Kumar Aggarwalassessment

Section 132Section 153A

…आयकर अपीलीय अिधकरण,‘बी’ "यायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी महावीर "संह, उपा"य" एवं "ी मनोज कुमार अ"वाल, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER Assessment ITA Nos. Appellant Respondent year 1582/CHNY/2010 2003-04 The ACIT, Central Circle -1, Shri M. Palanisamy, 1583/CHNY/2010 2004-05 Coimbatore 107-A, Sengupta Road, Ramnagar, 1185/CHNY/2011 2005-06 Coimbatore - 641 009. 1186/CHNY/2011 2006-07 The DCIT, 1187/CHNY/2011 2007-08 Central Circle -1, PAN: AFRPP 5948J Coimbatore 141/CHNY/2013 2008-09 142/CHNY/2013 20…

Sikandar and Company, Sangli vs. Income-Tax Officer, Ward - 2 (1), Sangli

In the result, the appeal of assessee is allowed

ITA 1766/PUN/2019[2009-10]Status: DisposedITAT Pune27 Sept 2022AY 2009-10

Bench: Shri S.S. Viswanethra Ravi

For Appellant: Shri Kishor B. PhadkeFor Respondent: Shri M.G. Jasnani
Section 143(3)Section 147Section 148

…e assessee disclosed all the material in the original assessment proceedings itself and reopening is only the change of opinion. The ld. AR drew our attention to the decision of Hon’ble Supreme Court in the case of CIT Vs. Kelvinator of India Ltd. reported in 320 ITR 561 (SC). We note that the audit objection at page 1 and 2 of the Revenue’s paper book was issued on 03-09-2015 whereas notice u/s. 148 of the Act was issued on 27-03- 2015 which is clear from the para 2 of the assessment order. Therefore, it is clear that the AO reopened assessment without there being any basis but however stated on an examination o…

ACIT, CC-4, Jaipur vs. Shri Ramesh Kumar Mantri, Jaipur

In the result appeals of the revenue are dismissed and the cross

ITA 165/JPR/2020[2011-12]Status: DisposedITAT Jaipur26 Sept 2022AY 2011-12

…an assessment year once again inspite of there being no incriminating material merely because a search has taken place. Hon'ble Supreme Court, in several decisions including the decision in the case of CIT v. Kelvinator of India Ltd. [2010] 187 Taxman 312/320 ITR 561, while interpreting the term "reasons to believe" and expressing its views on the power of the Assessing Officer to re-open the assessment under the erstwhile provisions of section 147 r.w.s 148 of the Act as existed prior to 01.04.2021, has given a very clear finding that "One must also keep in mind the conceptual difference between power to…

ACIT, CC-4, Jaipur vs. Shri Ramesh Kumar Mantri, Jaipur

In the result appeals of the revenue are dismissed and the cross

ITA 164/JPR/2020[2010-11]Status: DisposedITAT Jaipur26 Sept 2022AY 2010-11

…an assessment year once again inspite of there being no incriminating material merely because a search has taken place. Hon'ble Supreme Court, in several decisions including the decision in the case of CIT v. Kelvinator of India Ltd. [2010] 187 Taxman 312/320 ITR 561, while interpreting the term "reasons to believe" and expressing its views on the power of the Assessing Officer to re-open the assessment under the erstwhile provisions of section 147 r.w.s 148 of the Act as existed prior to 01.04.2021, has given a very clear finding that "One must also keep in mind the conceptual difference between power to…

ACIT, CC-4, Jaipur vs. Shri Mukesh Jain, Jaipur

In the result appeals of the revenue are dismissed and the cross

ITA 162/JPR/2020[2011-12]Status: DisposedITAT Jaipur26 Sept 2022AY 2011-12

…an assessment year once again inspite of there being no incriminating material merely because a search has taken place. Hon'ble Supreme Court, in several decisions including the decision in the case of CIT v. Kelvinator of India Ltd. [2010] 187 Taxman 312/320 ITR 561, while interpreting the term "reasons to believe" and expressing its views on the power of the Assessing Officer to re-open the assessment under the erstwhile provisions of section 147 r.w.s 148 of the Act as existed prior to 01.04.2021, has given a very clear finding that "One must also keep in mind the conceptual difference between power to…

ACIT, CC-4, Jaipur vs. Shri Mukesh Jain, Jaipur

In the result appeals of the revenue are dismissed and the cross

ITA 161/JPR/2020[2010-11]Status: DisposedITAT Jaipur26 Sept 2022AY 2010-11

…an assessment year once again inspite of there being no incriminating material merely because a search has taken place. Hon'ble Supreme Court, in several decisions including the decision in the case of CIT v. Kelvinator of India Ltd. [2010] 187 Taxman 312/320 ITR 561, while interpreting the term "reasons to believe" and expressing its views on the power of the Assessing Officer to re-open the assessment under the erstwhile provisions of section 147 r.w.s 148 of the Act as existed prior to 01.04.2021, has given a very clear finding that "One must also keep in mind the conceptual difference between power to…

ACIT, CC-4, Jaipur vs. Smt. Sangeeta Mantri, Jaipur

In the result appeals of the revenue are dismissed and the cross

ITA 160/JPR/2020[2011-12]Status: DisposedITAT Jaipur26 Sept 2022AY 2011-12

…an assessment year once again inspite of there being no incriminating material merely because a search has taken place. Hon'ble Supreme Court, in several decisions including the decision in the case of CIT v. Kelvinator of India Ltd. [2010] 187 Taxman 312/320 ITR 561, while interpreting the term "reasons to believe" and expressing its views on the power of the Assessing Officer to re-open the assessment under the erstwhile provisions of section 147 r.w.s 148 of the Act as existed prior to 01.04.2021, has given a very clear finding that "One must also keep in mind the conceptual difference between power to…

ACIT, CC-4, Jaipur vs. Smt. Asha Jain, Jaipur

In the result appeals of the revenue are dismissed and the cross

ITA 159/JPR/2020[2011-12]Status: DisposedITAT Jaipur26 Sept 2022AY 2011-12

…an assessment year once again inspite of there being no incriminating material merely because a search has taken place. Hon'ble Supreme Court, in several decisions including the decision in the case of CIT v. Kelvinator of India Ltd. [2010] 187 Taxman 312/320 ITR 561, while interpreting the term "reasons to believe" and expressing its views on the power of the Assessing Officer to re-open the assessment under the erstwhile provisions of section 147 r.w.s 148 of the Act as existed prior to 01.04.2021, has given a very clear finding that "One must also keep in mind the conceptual difference between power to…

ACIT, CC-4, Jaipur vs. Smt. Sunita Agarwal, Jaipur

In the result appeals of the revenue are dismissed and the cross

ITA 156/JPR/2020[2011-12]Status: DisposedITAT Jaipur26 Sept 2022AY 2011-12

…an assessment year once again inspite of there being no incriminating material merely because a search has taken place. Hon'ble Supreme Court, in several decisions including the decision in the case of CIT v. Kelvinator of India Ltd. [2010] 187 Taxman 312/320 ITR 561, while interpreting the term "reasons to believe" and expressing its views on the power of the Assessing Officer to re-open the assessment under the erstwhile provisions of section 147 r.w.s 148 of the Act as existed prior to 01.04.2021, has given a very clear finding that "One must also keep in mind the conceptual difference between power to…

ACIT, CC-4, Jaipur vs. Shri Mukut Behari Agarwal, Jaipur

In the result appeals of the revenue are dismissed and the cross

ITA 153/JPR/2020[2011-12]Status: DisposedITAT Jaipur26 Sept 2022AY 2011-12

…an assessment year once again inspite of there being no incriminating material merely because a search has taken place. Hon'ble Supreme Court, in several decisions including the decision in the case of CIT v. Kelvinator of India Ltd. [2010] 187 Taxman 312/320 ITR 561, while interpreting the term "reasons to believe" and expressing its views on the power of the Assessing Officer to re-open the assessment under the erstwhile provisions of section 147 r.w.s 148 of the Act as existed prior to 01.04.2021, has given a very clear finding that "One must also keep in mind the conceptual difference between power to…

ACIT, CC-4, Jaipur vs. Shri Mukut Behari Agarwal, Jaipur

In the result appeals of the revenue are dismissed and the cross

ITA 152/JPR/2020[2010-11]Status: DisposedITAT Jaipur26 Sept 2022AY 2010-11

…an assessment year once again inspite of there being no incriminating material merely because a search has taken place. Hon'ble Supreme Court, in several decisions including the decision in the case of CIT v. Kelvinator of India Ltd. [2010] 187 Taxman 312/320 ITR 561, while interpreting the term "reasons to believe" and expressing its views on the power of the Assessing Officer to re-open the assessment under the erstwhile provisions of section 147 r.w.s 148 of the Act as existed prior to 01.04.2021, has given a very clear finding that "One must also keep in mind the conceptual difference between power to…

M/S. Pvp Ventures Ltd., Chennai vs. DCIT, Chennai

In the result, appeal filed by the assessee in ITA

ITA 3205/CHNY/2016[2012-13]Status: DisposedITAT Chennai21 Sept 2022AY 2012-13

Bench: Shri V. Durga Rao, Hon’Ble & Shri G. Manjunatha, Hon’Bleआयकरअपीलसं./Ita Nos.3201-3202, 3203-3204 & 3205/Chny/2016 िनधा"रणवष"/Assessment Years: 2009-10, 2010-11 & 2012-13 M/S.Pvp Ventures Ltd., V. The Dy. Commissioner- Krm Centre, 9Th Floor, Of Income Tax, No.2, Harrington Road, Corporate Circle-5(2), Chennai-600 031. Chennai. [Pan:Aaacs 3101 P] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं./Ita No.18/Chny/2017 िनधा"रणवष"/Assessment Year: 2010-11 The Dy. Commissioner Of Income- V. M/S.Pvp Ventures Ltd., Krm Centre, 9Th Floor, Tax, Corporate Circle-5(2), No.2, Harrington Road, Chennai. Chennai-600 031. [Pan: Aaacs 3101 P] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr.B. Ramakrishnan, CAFor Respondent: Dr.S.Palanikumar, CIT-DR
Section 143(3)Section 147Section 36(1)(iii)

…ore, he submitted that in absence of fresh tangible material, re-opening of assessment is invalid and liable to be quashed. In this regard, he relied upon the decision of the Hon’ble Supreme Court in the case of CIT v. Kelvinator of India Ltd., reported in 320 ITR 561 (SC) and also the decision of the Hon’ble Madras High Court in the case of RPG Transmissions Ltd., reported in [2014] 48 taxmann.com 57 (Madras). 19. The Ld.DR, on the other hand, supporting the order of the Ld.CIT(A), submitted that assessment for the impugned assessment year has been re-opened within four years from the end of the relevant…

M/S. Pvp Ventures Ltd., Chennai vs. DCIT, Chennai

In the result, appeal filed by the assessee in ITA

ITA 3203/CHNY/2016[2010-11]Status: DisposedITAT Chennai21 Sept 2022AY 2010-11

Bench: Shri V. Durga Rao, Hon’Ble & Shri G. Manjunatha, Hon’Bleआयकरअपीलसं./Ita Nos.3201-3202, 3203-3204 & 3205/Chny/2016 िनधा"रणवष"/Assessment Years: 2009-10, 2010-11 & 2012-13 M/S.Pvp Ventures Ltd., V. The Dy. Commissioner- Krm Centre, 9Th Floor, Of Income Tax, No.2, Harrington Road, Corporate Circle-5(2), Chennai-600 031. Chennai. [Pan:Aaacs 3101 P] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं./Ita No.18/Chny/2017 िनधा"रणवष"/Assessment Year: 2010-11 The Dy. Commissioner Of Income- V. M/S.Pvp Ventures Ltd., Krm Centre, 9Th Floor, Tax, Corporate Circle-5(2), No.2, Harrington Road, Chennai. Chennai-600 031. [Pan: Aaacs 3101 P] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr.B. Ramakrishnan, CAFor Respondent: Dr.S.Palanikumar, CIT-DR
Section 143(3)Section 147Section 36(1)(iii)

…ore, he submitted that in absence of fresh tangible material, re-opening of assessment is invalid and liable to be quashed. In this regard, he relied upon the decision of the Hon’ble Supreme Court in the case of CIT v. Kelvinator of India Ltd., reported in 320 ITR 561 (SC) and also the decision of the Hon’ble Madras High Court in the case of RPG Transmissions Ltd., reported in [2014] 48 taxmann.com 57 (Madras). 19. The Ld.DR, on the other hand, supporting the order of the Ld.CIT(A), submitted that assessment for the impugned assessment year has been re-opened within four years from the end of the relevant…

M/S. Pvp Ventures Ltd., Chennai vs. DCIT, Chennai

In the result, appeal filed by the assessee in ITA

ITA 3202/CHNY/2016[2009-10]Status: DisposedITAT Chennai21 Sept 2022AY 2009-10

Bench: Shri V. Durga Rao, Hon’Ble & Shri G. Manjunatha, Hon’Bleआयकरअपीलसं./Ita Nos.3201-3202, 3203-3204 & 3205/Chny/2016 िनधा"रणवष"/Assessment Years: 2009-10, 2010-11 & 2012-13 M/S.Pvp Ventures Ltd., V. The Dy. Commissioner- Krm Centre, 9Th Floor, Of Income Tax, No.2, Harrington Road, Corporate Circle-5(2), Chennai-600 031. Chennai. [Pan:Aaacs 3101 P] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं./Ita No.18/Chny/2017 िनधा"रणवष"/Assessment Year: 2010-11 The Dy. Commissioner Of Income- V. M/S.Pvp Ventures Ltd., Krm Centre, 9Th Floor, Tax, Corporate Circle-5(2), No.2, Harrington Road, Chennai. Chennai-600 031. [Pan: Aaacs 3101 P] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr.B. Ramakrishnan, CAFor Respondent: Dr.S.Palanikumar, CIT-DR
Section 143(3)Section 147Section 36(1)(iii)

…ore, he submitted that in absence of fresh tangible material, re-opening of assessment is invalid and liable to be quashed. In this regard, he relied upon the decision of the Hon’ble Supreme Court in the case of CIT v. Kelvinator of India Ltd., reported in 320 ITR 561 (SC) and also the decision of the Hon’ble Madras High Court in the case of RPG Transmissions Ltd., reported in [2014] 48 taxmann.com 57 (Madras). 19. The Ld.DR, on the other hand, supporting the order of the Ld.CIT(A), submitted that assessment for the impugned assessment year has been re-opened within four years from the end of the relevant…